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Sabareesun B

Latest Posts by Sabareesun B

Mutuality Principle Survives GST as Statute Cannot Override Constitutional Doctrine

May 11, 2026 696 Views 0 comment Print

The Kerala High Court held that GST cannot be imposed on member welfare contributions merely through statutory amendments. The ruling reaffirmed that the doctrine of mutuality continues unless the Constitution itself is amended to permit such taxation.

Once DGFT Issues EODC, Customs Cannot Deny Advance Authorization Benefits: CESTAT Chennai

January 30, 2026 804 Views 0 comment Print

Vedanta Ltd. Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai Reiterates: Once DGFT Issues EODC, Customs Cannot Deny Advance Authorization Benefits Vedanta Ltd. vs. Commissioner of Customs, Tuticorin [2026-VIL-158-CESTAT-CHE-CU] The Chennai Bench of the CESTAT has delivered a significant ruling wherein it was held that Customs authorities cannot question or deny duty exemption benefits once DGFT […]

Export of Used Capital Goods – Whether ITC Reversal under Section 18(6) Required?

December 1, 2025 2154 Views 2 comments Print

Explains why ITC reversal is still mandatory when capital goods are exported and clarifies how Section 18(6) operates despite zero-rating benefits.

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